Rectification: forgotten entry section 80

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my personal case of AY 2012-13.

L&T infra bonds u/s 80CCF FOR 20K was missed. Revised return was not processed as original return was filed after due data.

The return was processsed and refund was given.

I filed rectification under others taking  20k in 80ccf and uploaded revised X M L.

Rectification rights was transfered to AO. Accordingly i gave a letter with Notarised true copy of  allotement letter to AO in 2015. Bonds are in demat form.

1)  Whether missed out entry in sec 80 comes under Rectification or not. ?

2) if not then whether revised return u/s 119(2)(b) will be allowed.?

Replies (7)

1. Yes, provided time limit for rectification request has not lapsed.

Time limit for rectification [ 154(7) ] : Within four years from the end of the F.Y. in which the order sought to be amended was passed.

2. No

Thanks Rambhia Sir. The dates are follows

Date of filing return :- 10/09/2012

Date of  order 143(1) :-  04/07/2013

Date of request for rectification u/s 154 :- 18/08/2015

Date of order for rectification:- 22/08/2015

Date of letter submitted to AO (with attachments):- 11/09/2015

Content of order:- Assesse has requested for allowing additional claims of deduction under chapter VI-A, in the rectification request. However, as seen from the rectitifcation request, the same is in excess of the deuction claimed in the return. Additional/fresh claims of deduction , is not allowable u/s 154, as same is not a mistake apparent from record. Any such changes

can be made only under provision of 139(5) of the IT act. Hence, the rectification cannot be considered at CPC. The rectification rights, in your case are being transfered  to your Jurisdictional AO. Kindly contact your assessing officer for the same.

Till now no communication or reply.

 

So Rambhia sir,

My order was passed in FY 2012-2013. So from 31/03/2013 - 4 years is upto 31/03/2017 .

I have made rectification request to CPC on 18/08/2015 and to  AO on 11/09/2015.

How many times to go to AO?.

Here the situation is not in your control, and would suggest you to continuously follow up the matter by mail or post (without much expectations).  A similar case was in my favour after about 7 or 8 years, that too luck by chance; while one more is pending !!!

Visited AO office yesterday. He has asked to give fresh application for additional claims under Chapter VI  (80ccf ) .  

I hope the four year period is not violated if i give letter bcoz I have made rectification request to CPC and they have transfered Rectification rights to AO. Also one letter was given to AO in 2015.

Rectification AY2008-09   and 2009-10 will be put up to CIT b4  30 september.

 

Add the reference no of earlier rectification request, being new as remider to the earlier request .....

Ahhh Good Thanks Sir.


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